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Local Sales And Use Tax
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South Carolina Code of Laws
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Local Sales And Use Tax
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Section
4-10-10
Definitions.
Section
4-10-20
Rate of tax; exemptions; reports by utilities; rental units.
Section
4-10-25
Construction contracts; application.
Section
4-10-30
Referendum on question of implementing local option sales and use tax within county.
Section
4-10-35
Petition to rescind tax; referendum.
Section
4-10-40
Distribution of revenue allocated to Property Tax Credit Fund.
Section
4-10-50
Distribution of revenue set aside for the County/Municipal Revenue Fund.
Section
4-10-60
Withholdings from amount collected by counties; apportionment amongst other counties.
Section
4-10-65
Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.
Section
4-10-67
Deposit and distribution of local option use tax.
Section
4-10-70
Determination of amount to be received by eligible unit within county area.
Section
4-10-80
Reports as to total amount of revenue collected.
Section
4-10-90
Department of Revenue to administer and collect local sales and use tax; forms; regulations; notice by county that tax has been approved; revenues to be credited to Local Sales and Use Tax Fund; reports to State Treasurer; refunds.
Section
4-10-100
Commencement of local sales and use tax.
Section
4-10-300
Short title.
Section
4-10-310
Imposition of tax.
Section
4-10-320
Commission creation; composition.
Section
4-10-330
Contents of ballot question; purpose for which proceeds of tax to be used.
Section
4-10-340
Tax imposition and termination.
Section
4-10-350
Department of Revenue to administer and collect local tax.
Section
4-10-360
Revenue remitted to State Treasurer and held in a separate fund.
Section
4-10-370
Calculating distributions to counties; confidentiality.
Section
4-10-380
Unidentified funds; transfer and supplemental distributions.
Section
4-10-390
Reimposition of tax.
Section
4-10-410
Citation of act.
Section
4-10-415
Definitions.
Section
4-10-420
Authority to impose county sales and use tax; sharing revenues among school districts.
Section
4-10-425
Procedure for imposing tax; referendum; ballot.
Section
4-10-430
Commencement and termination.
Section
4-10-435
Collection and administration by Department of Revenue.
Section
4-10-440
Remitting revenues to State Treasurer; distribution and use of proceeds.
Section
4-10-445
Application of proceeds to debt service.
Section
4-10-450
Availability of data to calculate distributions and estimate revenues.
Section
4-10-460
Renewal or reimposition of tax.
Section
4-10-470
Counties in which sales and use tax may be imposed.
Section
4-10-510
Short title.
Section
4-10-520
Purpose.
Section
4-10-530
Meaning of "county".
Section
4-10-540
Imposition of sales and use tax to replace vehicle tax.
Section
4-10-550
Ordinance and referendum; certification of results.
Section
4-10-560
Date of imposition.
Section
4-10-570
Petition to rescind; referendum.
Section
4-10-580
Administration and collection.
Section
4-10-590
Distribution of revenues.
Section
4-10-600
Availability of data to calculate distributions.
Section
4-10-720
Definitions.
Section
4-10-730
Local option sales and use tax; credit against property tax liability.
Section
4-10-740
Referendum.
Section
4-10-750
Subsequent referendum.
Section
4-10-760
Referendum on question of rescinding tax.
Section
4-10-770
Collection process.
Section
4-10-780
Distribution of revenues.
Section
4-10-790
Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.
Section
4-10-800
Millage limits.
Section
4-10-810
Revenues as one of local revenues used in computation of Education Improvement Act maintenance of local effort.
Section
4-10-910
Citation of article.
Section
4-10-920
Definitions.
Section
4-10-930
Imposition of fee; referendum and ballot; recision; filing results with Department of Revenue.
Section
4-10-940
Allowable fee; administration and collection.
Section
4-10-960
Information for purpose of calculating distributions and estimating revenues.
Section
4-10-970
Use of revenues; designation of receiving organizations and regional tourism promoters; report required.
Section
4-10-980
Reimposition of local option tourism development fee.